EXHIBIT 15



LETTER FROM INDEPENDENT ACCOUNTANTS AS TO UNAUDITED INTERIM FINANCIAL
INFORMATION

Fleming Companies, Inc.
1945 Lakepointe Drive, Box 299013
Lewisville, Texas 75029

We have made a review, in accordance with standards established by the American
Institute of Certified Public Accountants, of the unaudited interim financial
information of Fleming Companies, Inc. and subsidiaries for the 16-week period
ended April 20, 2002, and April 21, 2001, as indicated in our report dated
May 7, 2002; because we did not perform an audit, we expressed no opinion on
that information.

We are aware that our report referred to above, which is included in your
Quarterly Report on Form 10-Q for the 16 weeks ended April 20, 2002, is
incorporated by reference in the following:

         (i)      Registration Statement No. 2-98602 (1985 Stock Option Plan) on
                  Form S-8;

         (ii)     Registration Statement No. 33-36586 (1990 Fleming Stock Option
                  Plan) on Form S-8;

         (iii)    Registration Statement (1990 Stock Incentive Plan) on Form
                  S-8;

         (iv)     Registration Statement No. 33-56241 (Dividend Reinvestment and
                  Stock Purchase Plan) on Form S-3;

         (v)      Registration Statement No. 333-11317 (1996 Stock Incentive
                  Plan) on Form S-8;

         (vi)     Registration Statement No. 333-28219 (Associate Stock Purchase
                  Plan) on Form S-8;

         (vii)    Registration Statement No. 333-80445 (1999 Stock Incentive
                  Plan) on Form S-8;

         (viii)   Registration Statement No. 333-89375 (Consolidated Savings
                  Plus and Stock Ownership Plan) on Form S-8;

         (ix)     Registration Statement No. 333-40670 (2000 Stock Incentive
                  Plan) on Form S-8;

         (x)      Registration Statement No. 333-40660 (Dividend Reinvestment
                  and Stock Purchase Plan) on Form S-3;

         (xi)     Registration Statement No. 333-60178 (Convertible Notes) on
                  Form S-3

         (xii)    Registration Statement No. 333-86816 (Shelf Registration) on
                  Form S-3

We also are aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933, is not considered a part of a registration statement
prepared or certified by an accountant or a report prepared or certified by an
accountant within the meaning of Sections 7 and 11 of that Act.


DELOITTE & TOUCHE LLP

Dallas, Texas
May 17, 2002